It is a strike if the umpire judges that a batter attempted to swing / bunt the ball. There are several guides the umpire can use to make that judgement, like did the bat go past the plate or did the batter "break" his/her wrist. However, the ultimate decission relies only on whether the umpire judged that the batter made an attempt.
(I believe there is an NCAA ruling that might be seen as an exception on a bunt. I've read on this bulletin board that NCAA judges that if a player holds the bat over the plate on a bunt and does not pull it back, then they have attempted. I do not know of other organizations have this stipulation.)
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Dan
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